Financial Reporting and Disclosures
Section 22,300, the “Financial Reporting and Disclosure Checklist,” is required for the general audit, and also the general review and compilation with full disclosure engagement checklists. It is not required for compilations that omit substantially all disclosures.

Additional Documentation As with prior versions, if additional documentation is necessary for any checklist or practice aid item, you should attach separate pages, with the additional documentation, to the checklist or practice aid.

Supplemental Checklists You should now complete the supplemental checklists for engagement reviews, or document the reason(s) you did not in the Review Captain’s Summary. For reviews of compilations that omit substantially all disclosures, you may choose to complete the supplemental checklist, but it is not required.

Digital Signature The checklists and practice aids in PDF format allow the documents to be digitally signed. However, the documents can still be printed and signed manually, as well.